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Withholding guidance (publications)

A Publication is an informational document that addresses a particular topic of interest to taxpayers. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information contained in a publication. Publications are updated regularly and are accurate on the date issued.

Changes to withholding tax and wage reporting forms and Web File applications are here! 

We’ve updated our website, publications, and other content to reflect these changes. For an overview of what's different, see March 2025 changes to withholding tax and wage reporting.

General withholding guidance

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Other withholding tax guidance

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